The Act of the Cooperative Education Implementation in Senior High Schools and the Protection of Student Participants’ Rights Article 22
Partner institutions shall provide living allowance and an itemized list of the allowance in accordance with students’ training contracts.The aforementioned living allowance is classified as subsidy for the occupational training, not as wage, salary or pay. Accordingly, the allowance is not included in Individual Income Tax. It shall be no less than the basic wage as stipulated in the Labor Standards Act and shall be paid in legal tender.Living allowance shall be paid each month directly to student participants in full amount, unless stipulated otherwise by law that relevant expenses may be deducted.Partner institutions shall not deduct living allowance in advance as penalty fees or compensation.
中文原文 高級中等學校建教合作實施及建教生權益保障法第22條
建教合作機構應依建教生訓練契約，給付建教生生活津貼，並提供其生活津貼明細表。
前項生活津貼，屬建教生參與職業訓練而給與之補助費，非屬薪資或勞務所得，免納綜合所得稅；其金額，不得低於勞動基準法所定基本工資，並應以法定通用貨幣給付之。
生活津貼應按月全額直接給付建教生。
但法律另有規定得扣除相關費用者，不在此限。
建教合作機構不得預扣生活津貼，作為違約金或賠償費用。
前項生活津貼，屬建教生參與職業訓練而給與之補助費，非屬薪資或勞務所得，免納綜合所得稅；其金額，不得低於勞動基準法所定基本工資，並應以法定通用貨幣給付之。
生活津貼應按月全額直接給付建教生。
但法律另有規定得扣除相關費用者，不在此限。
建教合作機構不得預扣生活津貼，作為違約金或賠償費用。